Write-Offs: 01.23.14

$$$ In response to questioning by Mr. Martoma’s lawyer, Richard Strassberg, Dr. Gilman said that the agents told him during a meeting in 2011 that “I am only a grain of sand, as is Mr. Martoma.” He continued, “They said they are really after a man named Steven A. Cohen.” [Dealbook]

$$$Goldman Looks to Ban Some Chat Services Used by Traders [WSJ]

$$$Brevan Howard, Europe’s Largest Hedge Fund, Apologizes for Poor Results [Dealbook]

$$$Regulators Weigh Whether Berkshire Poses Systemic Risk [WSJ]

$$$Icahn’s New Letter to Apple Shareholders [Digits]

$$$Jurors may have to see some stuff they might never be able to unsee if a defendant who's acting as his own attorney gets his way. The South Florida man wants to introduce sex tapes and intimate photographs of himself and his wife as evidence in his criminal trial to try to prove that his marriage was real and not just undertaken for immigration purposes. [Sun Sentinel]

$$$IMF warns more work is needed to tackle big bank risk [Reuters]

$$$Yacht Owners Seek to Salvage Deduction for Second Homes [Bloomberg]

$$$Mystery Solved: Why Dogs Love To Romp In Snow [TD]